https://www.taxtmi.com/caselaws?id=51043 Tariff classification of imported mouse pads turned on Note 1(a) to Section XVI: even if treated as computer accessories, the exclusionary note kept them out of Heading 84.73, so they were classifiable under Heading 40.16. As that entry attracted a licence requirement and no licence was produced, the import was treated as unauthorised. On penalty, the importer's belief that the goods were computer accessories was found bona fide and the classification issue doubtful, so penalty was not justified. The redemption fine was therefore moderated and reduced to Rs. 20,000. en-us Tue, 30 Oct 2001 00:00:00 +0530 Wed, 22 Sep 2010 13:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51043 Tariff classification of imported mouse pads turned on Note 1(a) to Section XVI: even if treated as computer accessories, the exclusionary note kept them out of Heading 84.73, so they were classifiable under Heading 40.16. As that entry attracted a licence requirement and no licence was produced, the import was treated as unauthorised. On penalty, the importer's belief that the goods were computer accessories was found bona fide and the classification issue doubtful, so penalty was not justified. The redemption fine was therefore moderated and reduced to Rs. 20,000. Case-Laws Customs Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51043